{"data":{"id":"us-md/md.-code-tax-general-13-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–301","heading":"","body":"A tax collector may examine or audit a tax return filed with the tax collector.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"08e58292d45570728ea9ecbaabb3c424a3b7d1084e4a252a8d177b82043fdef3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-208","next":"us-md/md.-code-tax-general-13-302"},"notice":"GroundRules: Original legal text. Not legal advice."}